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Practical manual for Income Tax 2023.

For daycare expenses

Regulations: Additional Provision Four. Seven Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21

Note: The conditions and amounts indicated below for this deduction will apply in the tax periods 2022 and 2023 , replacing those provided for in article 12 of the Revised Text. Therefore, this is the last exercise in which they will be applicable.

Amount and maximum limit of the deduction

18 percent of the amounts paid in the tax period for daycare expenses for children under 3 years of age , with a maximum of 480 euros per year for each child .

Requirements and other conditions for the application of the deduction

  • The taxpayer must be the parent or guardian with whom the children under 3 years of age live.

    Those persons linked to the taxpayer by reason of guardianship or unpaid foster care, in accordance with the terms provided for in current legislation, are considered descendants.

  • For the purposes of this deduction, a nursery is understood to mean any centre authorised by the competent department of the Government of the Canary Islands for the custody of children under three years of age .

  • The nursery expense must be justified by invoice which must meet all the conditions established in the Regulation governing billing obligations approved by Royal Decree 1619/2012, of November 30. The invoice received by taxpayer must be kept for the limitation period , and a copy of it will be accepted in the event that two or more taxpayers are entitled to the deduction and do not opt, or cannot opt, for joint taxation.

  • That taxpayers have not obtained , in individual taxation, income for an amount greater than 42,900 euros in the tax period.

    In the case of joint taxation , this requirement will be deemed to be met if the income of the family unit does not exceed 57,200 euros.

    Income is determined by the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration, corresponding to the year in which the right to the deduction arises.

  • When two or more taxpayers are entitled to the deduction and do not choose, or cannot choose, joint taxation, its amount will be prorated between them in equal parts .

  • The determination of the personal and family circumstances that must be taken into account for the application of this deduction will be carried out taking into account the situation existing on the date of accrual of the tax (normally, December 31).

    Notwithstanding the foregoing, the deduction and its limit in the tax period in which the child turns 3 years old will be calculated in a manner proportional to the number of months in which the requirements provided for the application of the deduction are met.